Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2000; provided, however, that the provisions of Article 2; in Article 3, the provisions amending the table of contents of the Customs Act, the provisions renumbering Article 7-5 as Article 7-17 in Chapter II, Section 2 of that Act, the provisions amending Article 7-4 of that Act, the provisions renumbering that Article as Article 7-16 of that Act, the provisions amending Article 7-3 of that Act, the provisions renumbering that Article as Article 7-15 of that Act, the provisions amending Article 7-2 of that Act, the provisions renumbering that Article as Article 7-14 of that Act and adding 12 Articles after Article 7 of that Act, the provisions amending Articles 9, 9-2, 10 through 13, 14, 14-2, 24, 58-2 (including its heading), 62-15, 67, 68, 72, 73, 97 and 105 of that Act, the provisions renumbering Article 113-2 of that Act as Article 113-3 of that Act and adding one Article after Article 113 of that Act, the provisions amending Articles 115 and 116 of that Act, and the provisions amending Article 117 of that Act (limited to the part replacing "Article 113-2" with "Article 113-2 (Crime of Failure to File a Special Return by the Deadline for Filing), Article 113-3" and "through item (vi) (permission" with "through item (vii) (permission"); in Article 4, the provisions amending Articles 10-3 and 10-4 of the Act on Temporary Measures Concerning Customs; and the provisions of Article 5 and Articles 7 through 16 of the Supplementary Provisions come into effect on March 1, 2001.
この法律は、平成十二年四月一日から施行する。ただし、第二条の規定、第三条中関税法の目次の改正規定、同法第二章第二節中第七条の五を第七条の十七とする改正規定、同法第七条の四の改正規定、同条を同法第七条の十六とする改正規定、同法第七条の三の改正規定、同条を同法第七条の十五とする改正規定、同法第七条の二の改正規定、同条を同法第七条の十四とし、同法第七条の次に十二条を加える改正規定、同法第九条、第九条の二、第十条から第十三条まで、第十四条、第十四条の二、第二十四条、第五十八条の二（見出しを含む。）、第六十二条の十五、第六十七条、第六十八条、第七十二条、第七十三条、第九十七条及び第百五条の改正規定、同法第百十三条の二を同法第百十三条の三とし、同法第百十三条の次に一条を加える改正規定、同法第百十五条及び第百十六条の改正規定、同法第百十七条の改正規定（「第百十三条の二」を「第百十三条の二（特例申告書を提出期限までに提出しない罪）、第百十三条の三」に、「第六号まで（許可」を「第七号まで（許可」に改める部分に限る。）、第四条中関税暫定措置法第十条の三及び第十条の四の改正規定並びに附則第五条及び第七条から第十六条までの規定については、平成十三年三月一日から施行する。
Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第十六条（消費税法の一部改正に伴う経過措置）
The provisions of Article 30 of the Consumption Tax Act as amended by the provisions of the preceding Article apply to consumption tax on taxable purchases that a business operator referred to in paragraph (1) of that Article makes in Japan on or after March 1, 2001 and on taxable goods that the business operator takes from a bonded area on or after that date, and the provisions then in force continue to govern consumption tax on taxable purchases made in Japan before that date and on taxable goods taken from a bonded area before that date.